The 23th Meeting on Off-Shell Science was held on April 20, 2022 (On line meeting). Twelve experts joined the meeting. Interesting topics on quantum measurement theory for dressed photons, relation between the micro-macro duality and the comfortability in a quantum walk model, number of the non-backtracking cycle on a regular graph, and numerical simulations of DP generation efficiency, were presented. Intensive discussions on these topics were made.